1. FOr that their Tithes do ariſe from, and by the yearly improving of the Stock of the Farmer, or Ocupier of Land, and if the Farmer ſuffer loſſe therein, the Miniſter ſuffers in his proportion with him; neither hath the Miniſter a right in Law to any thing Tithable which is fixed to the Free-hold untill it be ſevered therefrom, and then if the Farmers nine parts thereof be juſtly deemed Goods and Chattels, and in juſtice and equity is aſſeſſed but as a perſonall Eſtate, then ſurely the Miniſters tenth part of the ſame cannot juſtly be deemed other then Goods and Chattels, and in like juſtice and equity ought to be aſſeſſed but as a perſonall Eſtate of Goods and Chattels only, and not as a reall Eſtate of yearly Rent, or yearly value of Land.

2. For that the Act compriſeth all Eſtates under Reall and Perſonall, and (as is humbly conceived) holds forth yearly Rent or yearly value of Land to be onely Reall Eſtate, and all other Profits, Money, Goods, Chattels, Stock, Merchandizes, &c. to be Perſonall Eſtate, as in fol. 308. Now Tithes being but the tenth of Goods and Chattels Tithable as aforeſaid, and of no other or more value, then ſo much Goods and Chattels: How in juſtice and equity can they according to the Rule of the ſaid Act bee aſſeſſed for more then a Perſonall Eſtate of ſo much Goods and Chattels?

3. For that the late Committee of Parliament for the Army by their Order of the 3. of February, 1652. Reſolved that all Profits and Salaries ariſing or allowed to any perſon, by, or in reſpect of any Office belonging to the Common-wealth, ought to be aſſeſſed as perſonall Eſtate, and that the Commiſſioners for the Aſſeſſments for the Army in the City of London, do take care that the reſpective Aſſeſſors and Collectors for the ſaid City do proceed in the aſſeſſing collecting of the ſaid Aſſeſſments and Arrears accordingly, and is there not the ſame reaſon, the like Rule ſhould be obſerved in the Countrey? Now how far the Office of a Miniſter will be deemed belonging to the Common-wealth, is humbly ſubmitted, yet ſure as the Miniſters Tithes and Profits are allowed as a Sallary or Reward, or hire for his labour and pains in the diſcharge of his ſaid Office (which will clearly appear to be ſo in the next reaſon) ſo there is an adequate ſuitableneſs to receive a like benefit by the ſaid Order, viz. of being aſſeſſed, but as a Perſonall Eſtate.

4. For that the whole yearly Incumbe of the Miniſters Living, is but the Sallary, Reward, or • ire for their conſtant labours, viz. they by their conſtant labours in their Miniſteriall Office do produce ſo much yearly towards the maintenance of themſelves and Families: and that it is the Sallary, Reward, or Hire for their labour appears, firſt, becauſe the Scripture ſo termes it, ſaying, the Labourer is worthy of his hire, referring to the Office of the Miniſtery. 2. Becauſe they have no other Salary, Reward, or Hire for their labour and ſervice allowed them by or from men. 3. Becauſe if they ceaſe to perform the conſtant ſervice and labour of the ſaid Office, they are liable to be ejected by Law and Equity, which of late yeares, to the great comfort of many fearing God in ſeveral places, hath often been done and practiſed; unto which ſervitude and incumbrances a Reall Eſtate of yearly Rent, or yearly value of Land is no way liable: Therefore how in juſtice and equity can the yearly profits of a Miniſters labours be aſſeſſed equall with yearly Rent, or yearly value of Land, or for more then a Perſonall Eſtate as aforeſaid?

5. For that no Lawyer or Phyſitian, &c. although he get 500 l. a yeare by his Science and Practice is aſſeſſed for the ſame as ſo much Reall Eſtate of yearly Rent or yearly value of Land, but as a Perſonall Eſtate of ſo much money: Therefore in juſtice and equity, how can the product of the poore Miniſters labours (which to many is not ſufficient maintenance for themſelves and Families) be aſſeſſed at more then ſo much Perſonall Eſtate of money or Goods? &c.

6. For that the ſaid Act, to the end that there may be an equall and right proportioning of the Tax, doth enact that a pound rate be made of all Reall and Perſonall Eſtates, according to the value thereof, and gives by way of rule an inſtance how they ſhall be valued; that is to ſay, every 20 l. money, Stock, or other Perſonall Eſtate ſhall bear the like charge, as ſhall be laid upon every twenty ſhillings yearly Rent, or yearly value of Land; ſo that 100 l. yearely Rent or yearly value of Land, according to that computation, is alwayes worth 2000 l. money, and ſo of a greater and leſſe proportion, which ſaid Rent, as it ariſeth certain without labour or ſervice, ſo is it deſcendable or alienable to Heirs or Aſſignes, when as the Miniſter muſt firſt performe the ſervice of the place, if he looke to receive the Profits thereof, which if they amount at the yeares end to 100 l. are never more worth to him, then ſo much money, Goods, or Chattels, if hee happen to live to the end of Harveſt, & can get it in; nor is it deſcendable to wife & children, nor can be by him put to ſale, as in the caſe of Lands aforeſaid, although the Miniſter beſtow his whole time from his child-hood, till the age of 23 or 24 years at the ſooneſt, ſometimes much longer at the great Charge of Friends to fit and prepare himſelf for the work before he is capable in Law to take upon him the Office of a Miniſter and take the profits of a Benefice: Therefore how in juſtice and equity can their Tithes and Profits be aſſeſſed equall which the yearly Rent or yearly value of Land, or for more then a perſonall Eſtate of money, or Goods and Chattels as aforeſaid?

The aforeſaid Reaſons conſidered and humbly conceived to be valid, the Miniſter hath hitherto been aſſeſſed at nineteen times in twenty, more than his due proportion.